Last Updated on December 30, 2025

Exam preparation with past questions is usually beneficial. Past questions are useful for exam preparation because they give you practical insight into how the assessment body designs their exams, how the exam you’re prepared for might look, and what important themes or subject areas are likely to be covered. This pages brings you the official JAMB Accounts Past Questions in a PDF format.

To do well in the JAMB Accounts  exams, you must prepare thoroughly. This is why it is critical for JAMB exam applicants to practice with JAMB past questions. You can access the JAMB English past questions and answers here. You can go over them again to see what you know and what you don’t.

You can select JAMB PAST QUESTIONS for other subjects to view previous questions and begin studying.

Jamb Accounts Past Questions and Answers 2026

Our Jamb / UTME Past Questions and Answers For Accounts are compiled from a large number of previous written exams administered by the Joint Admissions and Matriculation Board. The Joint Admission and Matriculation Board (JAMB) was originally known as the Joint Admission and Matriculation Examination (JAMB), but it is now known as the Unified Tertiary Matriculation Examination (UTME) (UTME). Since every student has a smartphone these days, our goal is to provide convenient access to these vital tools, which can help you achieve.

Free Jamb Accounts Past Questions (Sample Questions) PDF

Below are Accounts sample questions from the Joint Admissions and Matriculations Board UTME examination. This is just a preview of what the question looks like. The complete material will be available for download after you have clicked the GET PAST QUESTION NOW button

Question one Adama’s bank account showed an overdraft of ₦600 on 31st March. Ongoing through the account, it was discovered that the ₦1 080 paid into the account on 29th March has not been credited. What should be the balance is Adama’s cash accounts?

A. ₦1 680 Dr.
B. ₦1 080 Cr.
C. ₦480 Cr.
D. ₦600 Dr.

Question two Why are adjustments in the profit and loss account necessary?
A. To cover some expenses of the following year
B. To show the provisions made during the year
C. To show the total expenses paid and income received during the year
D. To ascertain the actual expenses incurred and income
earned during the year.

Question three Kayode, Akpan and Kachalla are in partnership. Their respective capital accounts had the following balances: ₦40 000,
₦50 000 and ₦70 000. The partners agree to admit Wamo as a new partner with a one-fifth interest in the partnership capital in exchange for ₦50 000 cash. Wamo’s equity in the resulting partnership is .
A. ₦40 000
B. ₦50 000
C. ₦40 000
D. ₦42 000

Question four If the total expenses is ₦20 845, what will be the net profit for the company during the month?
A. ₦18405
B. ₦21655
C. ₦19149
D. ₦16168

Question five The closing stock for this company is .
A. ₦72 000
B. ₦42 500
C. ₦31 250
D. ₦45 000

Question six The ₦6,000 subscription received is
A. capital
B. fixed asset
C. current asset
D. current liability

Question seven What is the subscription to be charged to income and expenditure account?
A. ₦20,000
B. ₦30,000
C. ₦34,000
D. ₦36,000

How to Get the JAMB Use of Accounts Past Questions and Answers

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